
1 

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2008.
(2) In these Regulations  “SSCR” means the Social Security (Contributions) Regulations 2001 .
(3) These Regulations shall come into force—
(a) for the purposes of the insertion of paragraph 12B in Part 8 of Schedule 3 to SSCR on 1st April 2008; and
(b) for all other purposes on 6th April 2008.
2 
SSCR shall be amended as follows.
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(1) Amend Schedule 3 (sums disregarded in the computation of employed earners' earnings) as follows.
(2) In Part 5, in paragraph 1(2)—
(a) at the end of paragraph (a) omit  “or”; and
(b) after paragraph (a) insert—“
(aa) by virtue of paragraph 7E of Part 8 (van fuel); or”.
(3) In Part 8 (sums by way of travelling, relocation and other expenses and allowances of the employment)—
(a) after paragraph 7D  insert—“
7E 
A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.”; and
(b) after paragraph 12A (HM Forces' operational allowance)  insert—“
12B 
A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for Defence to a member of Her Majesty's forces.”.
(4) In Part 10 (miscellaneous payments)—
(a) in paragraph 1  for  “2 to 17” substitute “
                    2 to 19
                  ”; and
(b) at the end add—“
18 
Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973 .
This paragraph does not apply in Northern Ireland.
19 
Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950 .
This paragraph applies only in Northern Ireland.”.
Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty's Treasury
The Secretary of State concurs.Signed by authority of the Secretary of State for Work and Pensions
Mike O'Brien
Minister of State
Department for Work and Pensions
The Department for Social Development concurs.Sealed with the Official Seal of the Department for Social Development on 4th March 2008
John O'Neill
Senior Officer of the
Department for Social Development
